---
title: O.C.G.A. § 32-3-39. Concurrent jurisdiction conceded to United States government; taxing power of state reserved.
collection: code
id: 32-3-39
cite_as: O.C.G.A. § 32-3-39 (2025)
canonical_url: https://georgiacommons.org/code/32-3-39
md_url: https://georgiacommons.org/code/32-3-39.md
text_url: https://georgiacommons.org/code/32-3-39/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t32-(v23a)-2019-pdf.pdf?sfvrsn=b4b1408c_0#page=133
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/32-3.md
previous: https://georgiacommons.org/code/32-3-38.md
next: https://georgiacommons.org/code/32-4-1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: HIGHWAYS, BRIDGES, AND FERRIES / ACQUISITION OF PROPERTY FOR TRANSPORTATION PURPOSES / ACQUISITION OF RIGHTS OF WAY AND EASEMENTS FOR FEDERAL PARKWAYS
---

# O.C.G.A. § 32-3-39. Concurrent jurisdiction conceded to United States government; taxing power of state reserved.

The State of Georgia, by this article, does concede concurrent jurisdiction to the United States government or its appropriate agency for rights of way and the lands or interest in lands conveyed to the United States government for federal parkway purposes under this article. However, the State of Georgia expressly reserves the taxing power as applied to all persons, property, or operations within the federal parkway rights of way except as applied to the property of and the operations of the United States government and its agencies.

## History

Ga. L. 1967, p. 604, § 8; Ga. L. 1969, p. 982, § 1.